61.assessed level of material misstatement risk 重大错报风险的评估水平 z7 }@8F
62.simall business 小规模企业 75a3H`
63.accounting system 会计系统 N=(rl#<
64.test of control 控制测试 ]krOPM/
65.walk-through test 穿行测试 E[
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66.communication 沟通 .Sm7na
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67.flow chart 流程图 M!,WU[mP
68.reperformance of internal control 重新执行 <EJC.WWJa
69.audit evidence 审计证据 Nt/>RCh
70.substantive procedures 实质性程序 l =#uy
71.assertions 认定 ~qRP.bV%f
72.esistence 存在 ]
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73.occurrence 发生 hW]:CIqk
74.completeness 完整性 MSu_*&j9T
75.rights and obligations 权利和义务 Rc @p!Xi
76.valuation and allocation 计价和分摊 hC,EO&
77.cutoff 截止 TRa|}JaI"
78.accuracy 准确性 ,?728pfw
79.classification 分类 .(D-vkz'
80.inspection 检查 wTG6>l ]H
81.supervision of counting 监盘 @hp@*$#& 9
82.observation 观察 C"K(-/
83.confirmation 函证 t!v#rn[
84.computation 计算 PKk_9Xd
85.analytical procedures 分析程序 (Zp'|hx8o
86.vouch 核对 N|wI=To
87.trace 追查 1O8RGk4
88.audit sampling 审计抽样 I;9>$?t[
89.error 误差 ^2=11
90.expected error 预期误差 sRqFsj}3e
91.population 总体 JS}iNS'X
92.sampling risk 抽样风险 40+~;20
93.non- sampling risk 非抽样风险 a=Pl3Uo
94.sampling unit 抽样单位 &G:#7HX@-
95.statistical sampling 统计抽样 n1X 7T0'
96.tolerable error 可容忍误差 x ^&D8&4^
97.the risk of under reliance 信赖不足风险 wP29xV"5
98.the risk of over reliance 信赖过度风险 _3.
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99.the risk of incorrect rejection 误拒风险 SRyAW\*LWU
100. the risk of incorrect acceptance 误受风险 *Mk5*_
101.working trial balance 试算平衡表 =XuBan3
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102.index and cross-referencing 索引和交叉索引 :T.j;~
103.cash receipt 现金收入 Ny\p$v
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104.cash disbursement 现金支出 63 F@
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105.bank statement 银行对账单 [WW3'= e^
106.bank reconciliation 银行存款余额调节表 0@k)Cz[0;
107.balance sheet date 资产负债表日 w,n&K6<
108.net realizable value 可变现净值 =c:K(N qL
109.storeroom 仓库 w*n@_n={
110.sale invoice 销售发票 rZEL7{
111.price list 价目表 Tc$Jvy-G4A
112.positive confirmation request 积极式询证函 \b6H4aQii
113.negative confirmation request 消极式询证函 8tJB/Pw`S
114.purchase requisition 请购单 RG4T9eZq
115.receiving report 验收报告 +G)L8{F
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116.gross margin 毛利 'GcN9D
117.manufacturing overhead 制造费用 as6a)t.^
118.material requisition 领料单 Fu].%`*xJ
119.inventory-taking 存货盘点 D<%/:M
120.bond certificate 债券 [z=KHk
121.stock certificate 股票 &?59{B.mD
122.audit report 审计报告 j\@Ht~G
123.entity 被审计单位 p,0J $L
124.addressee of the audit report 审计报告的收件人 h)7hk*I
125.unqualified opinion 无保留意见 F|nJ3:v
126.qualified opinion 保留意见 N;gI %6
127.disclaimer of opinion 无法表示意见 Q*&k6A"jx
128.adverse opinion 否定意见